Definition:
This group includes both organizational entities which are not legal persons, for whom an act does not grant legal capacity (e.g. a general partnership, common associations) and organizational entities without legal personality granted by law, which are entitled to legal capacity (e.g. an unlimited company, a partnership, a limited liability partnership, a limited joint-stock partnership). Organizational units without legal personality which by law are granted legal capacity, are legal entities. It means that they can take part in economic turnover in its full scope, and be entities with legal relationships. The following constitute the basic attributes of a legal entity: acquiring rights, incurring liabilities (on own behalf). Special entities without legal personality are budgetary entities (Government and self-government authority offices, inspectorates, judicial entities) as well as entities created for carrying out the State's or territorial self-government's tasks and other organizational entities such as: schools, inspectorates, courts, etc. An organizational entity without legal personality is one of the three types of legal entities.

Low-level terms:

• Local unit